Whistle Works manufacturers safety whistle keychains. They have the following information available to prepare their master budget: Unit Sales 4,400 3,850 5,120 October November December Whistle Works sells each whistle for $7. They have a desired ending inventory for production of 10% of the next month's budgeted sales in units. How many units does Whistle Works need to produce in November? O A. 40,110 units O B. 3,723 units O C. 3,977 units O D. 2,179 units